How to Fill Out and Submit DC Form D-2848: Power of Attorney

DC Form D-2848, the Power of Attorney and Declaration of Representation, lets you authorize an attorney, CPA, enrolled agent, family member, or other eligible person to deal with the DC Office of Tax and Revenue on your behalf. Once OTR accepts the form, your representative can access your confidential tax records and act for you in audits, assessments, and collection matters. You fill it out, sign it, have your representative sign it, and submit it through MyTax.DC.gov or by mail. There is no filing fee.

Where to Get the Form

Download the current fillable PDF from the OTR publications page at otr.cfo.dc.gov.¹ It is a two-page PDF you can type into on screen or print blank and complete by hand. Use the most recent version. OTR may reject older editions.

Completing the Form

The form has four parts the taxpayer handles — your information, your representative’s information, the tax matters covered, and your signature — plus a Declaration of Representative that your representative signs. An unsigned or partially filled form is returned without processing.²

Taxpayer Information

Enter your full legal name (or business name if filing for an entity), your home or business address, and your taxpayer identification number. For individuals, that’s your Social Security Number or ITIN. For businesses, use your Employer Identification Number. If you file jointly with a spouse, include both names and both identification numbers.²

Representative Information

List the name, address, and telephone number of each person you are authorizing. You can name more than one representative on the same form. If your representative has a Centralized Authorization File (CAF) number from the IRS, include it. That field applies mainly to tax professionals who already handle federal authorizations.

Tax Matters

This is where most mistakes happen. Identify the specific type of tax (income, sales, withholding, unincorporated business franchise tax, and so on), the form number tied to that tax, and the exact years or periods covered. Broad language like “all taxes” or “all years” won’t work. OTR wants specifics. For example: “Individual Income Tax, D-40, 2023 and 2024.” If you’re authorizing representation for multiple tax types, list each one on a separate row in the Tax Matters table.²

Acts Authorized and Prior Powers of Attorney

By default, the form authorizes your representative to do everything you could do yourself regarding the listed tax matters: receive and inspect your confidential tax records, sign agreements, and file consents or other documents with OTR.² If you want to limit what your representative can do, note those restrictions on the form.

Filing a new D-2848 automatically cancels any earlier power of attorney on file for the same tax matters and periods. If you want a prior authorization to stay active alongside the new one, check the retention box and attach a copy of the earlier D-2848. Checking the box without the attachment is a common reason for rejection.²

Signatures

Sign and date the form. An unsigned or undated form comes back unprocessed. For a business entity, an authorized officer signs and includes their title. For a joint filing, each spouse signs individually.²

Declaration of Representative

Your representative fills out this section, not you. They identify their professional standing by selecting one of the listed categories — attorney, CPA, enrolled agent, officer or employee of the taxpayer, family member, partner, student in a Low Income Taxpayer Clinic or Student Tax Clinic Program, or other — and then sign and date.

Enrolled agents must attach a copy of their PTIN confirmation from the IRS. Missing that attachment delays processing. If the Declaration of Representative is left unsigned, OTR treats the entire form as incomplete and returns it.²

How to Submit the Form

You have two options: upload it through MyTax.DC.gov or mail a paper copy.

Online Through MyTax.DC.gov

The portal is the faster route. After logging in:³

Select the “More…” tab from your account dashboard.
Under Registration Details, click “Add/Update Contact.”
Click the “Add/Edit Contact” button.
At the bottom of the window, select “+ Add a Record.”
Choose “Power of Attorney” from the Contact Type dropdown and follow the prompts.
Upload your completed, signed D-2848 as supporting documentation.

Combine the D-2848 and any attachments (such as a prior power of attorney you want to retain) into a single PDF before uploading. Multiple separate files or oversized uploads can cause processing issues.

By Mail

Send the signed original to:

Office of Tax and Revenue
Customer Service Administration
PO Box 470
Washington, DC 20044-0470²

Mail takes longer to process than online filings. If you have an upcoming audit or deadline, use the portal. Keep a copy of everything you send.

Common Reasons for Rejection

OTR returns an incomplete or defective D-2848 without processing it. Check these before submitting:

Missing signatures or dates from either the taxpayer or the representative. This is the single most common cause of rejection.
Vague tax matters, such as “all years” or “all taxes” instead of specific tax types, form numbers, and periods.
A name or taxpayer ID number on the form that doesn’t match OTR’s records.
The retention box checked without a copy of the earlier D-2848 attached.
An enrolled agent representative who did not attach IRS PTIN confirmation.
An officer signing for a business without indicating title or authority.

A rejected form means your representative has no authority to act until OTR accepts a corrected version. That can cost you weeks in an active audit or collection matter.

Revoking or Replacing a Representative

Either side can end the relationship at any time. To revoke, take a copy of the D-2848 currently on file, write “REVOKE” across the top, sign and date it, and submit it through the same channels. Once processed, your former representative loses access to your tax records for those matters.² A representative who wants to step away follows the same process but writes “WITHDRAW” across the top instead, then signs and dates the marked copy.

You don’t need to do any of this if you’re simply swapping one representative for another. Filing a new D-2848 for the same tax matters and periods automatically cancels the earlier authorization, unless you check the retention box. Either way, the party ending the relationship should tell the other person directly. OTR doesn’t notify the other side for you.

DC Form D-2848 Does Not Cover Federal Taxes

DC modeled this form after IRS Form 2848, but the two are completely separate authorizations. DC Form D-2848 covers only District of Columbia tax matters handled by OTR. IRS Form 2848 covers federal tax matters handled by the IRS. Filing one does not create authority for the other.⁴ If you need a representative for both your DC taxes and your federal return, file both forms with their respective agencies. The IRS does not accept state or district power of attorney forms for federal matters.⁵

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Government of the District of Columbia – Office of Tax and Revenue. D-2848 Power of Attorney and Declaration of Representation
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Office of Tax and Revenue. D-2848 Power of Attorney and Declaration of Representation Fill-in
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Office of Tax and Revenue. Power of Attorney
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Internal Revenue Service. Power of Attorney and Other Authorizations
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Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative